117 288. In order to comply with this judgment, the State shall pay compensation for pecuniary and non pecuniary damage and reimburse the costs and expenses incurred (supra paras. 261 to 263, 270, 271, 273, 275, and 287) within a year from the date notice of the judgment is served upon it. The remaining reparation measures ordered by the Court shall be complied with by the State within a reasonable time (supra paras. 280 and 281), or within the term specified in this Judgment (supra para. 282). 289. Any payment ordered to cover the costs and expenses resulting from the steps and procedures taken by the victim’s representatives during the domestic proceedings and the international proceedings before the Inter-American System for the Protection of Human Rights shall be made to the benefit of Wilson García-Asto and Urcesino Ramírez-Rojas (supra para. 287). 290. The compensation awarded to María Alejandra Rojas, Urcesino Ramírez-Rojas’ mother, for non pecuniary damage (supra para. 275) shall be paid in equal shares to her children, in accordance with paragraph 255 of this Judgment. 291. If the beneficiaries of compensation are unable to receive the payments ordered within the specified term due to causes attributable thereto, the State shall deposit said amounts into an account or certificate of deposit in the beneficiaries’ name with a reputable Peruvian financial institution, in United States dollars and under the most favorable financial terms permitted by law and banking practice. If after ten years such compensation has not been claimed, these amounts shall be returned to the State together with accrued interest. 292. The State may discharge its pecuniary obligations by tendering United States dollars or an equivalent amount in Peruvian currency, at the New York, USA, exchange rate for both currencies, as quoted on the day prior to the day payment is made. 293. The amount of compensation awarded to the minor Marcos Ramírez-Álvarez shall be deposited by the State with a reputable Peruvian financial institution, in United States dollars, within one year and maintained under the most favorable financial terms permitted by law and banking practice until he comes of age. The beneficiary may withdraw the money upon his coming of age or upon order of the competent authority so providing in the best interest of the minor. If the compensation remains unclaimed after ten years from the date the minor comes of age, the amount shall be returned to the State together with accrued interest. 294. The amounts awarded in this Judgment as compensation for pecuniary and non pecuniary damage and as reimbursement of costs and expenses shall not be affected, reduced, or conditioned for tax purposes, existing as of to date or which may be levied hereafter. Consequently, said amounts shall be paid in full to the beneficiaries in accordance with the provisions set forth in this Judgment. 295. Should the State fall into arrears, interest shall be paid on any amount due at the Peruvian bank default interest rate.